Section 17 Vehicles, aircraft, vessels and associated transport equipment 87 Vehicles others than railway or tramway rolling-stock, and parts and accessories thereof 87 03 Motor cars and other motor vehicles for the transport of persons...... 87 03 24 Sports and racing cars , Brand new 87 03 24 50 Sports and racing cars , Brand new Commodity Code Description 87 03 24 50 000 Sports and racing cars, Brand new